{"component": "clause", "props": {"groups": [{"size": 42, "snippet_links": [{"key": "notwithstanding-the", "type": "definition", "offset": [0, 19]}, {"key": "other-requirements", "type": "clause", "offset": [20, 38]}, {"key": "the-requirements", "type": "clause", "offset": [70, 86]}, {"key": "section-82", "type": "clause", "offset": [90, 101]}, {"key": "on-behalf-of", "type": "clause", "offset": [116, 128]}, {"key": "any-employee", "type": "clause", "offset": [129, 141]}, {"key": "five-percent", "type": "clause", "offset": [155, 167]}, {"key": "in-accordance-with", "type": "definition", "offset": [192, 210]}, {"key": "by-the-trust", "type": "clause", "offset": [316, 328]}, {"key": "the-code", "type": "clause", "offset": [408, 416]}, {"key": "in-effect", "type": "definition", "offset": [420, 429]}, {"key": "prior-to", "type": "definition", "offset": [430, 438]}, {"key": "act-of-1984", "type": "definition", "offset": [474, 485]}, {"key": "method-of-distribution", "type": "clause", "offset": [533, 555]}, {"key": "by-the-employee", "type": "clause", "offset": [567, 582]}, {"key": "in-writing", "type": "clause", "offset": [727, 737]}, {"key": "signed-by-the", "type": "clause", "offset": [743, 756]}, {"key": "the-beneficiary", "type": "clause", "offset": [769, 784]}, {"key": "the-plan", "type": "clause", "offset": [869, 877]}, {"key": "the-method", "type": "definition", "offset": [907, 917]}, {"key": "time-at-which", "type": "clause", "offset": [994, 1007]}, {"key": "the-period", "type": "clause", "offset": [1036, 1046]}, {"key": "in-the-case", "type": "clause", "offset": [1090, 1101]}, {"key": "the-beneficiaries", "type": "clause", "offset": [1149, 1166]}, {"key": "order-of-priority", "type": "definition", "offset": [1193, 1210]}, {"key": "distribution-upon-death", "type": "clause", "offset": [1214, 1237]}, {"key": "covered-by", "type": "definition", "offset": [1250, 1260]}, {"key": "the-information", "type": "clause", "offset": [1291, 1306]}, {"key": "the-designation", "type": "clause", "offset": [1310, 1325]}, {"key": "required-information", "type": "definition", "offset": [1339, 1359]}, {"key": "with-respect-to", "type": "clause", "offset": [1376, 1391]}, {"key": "distributions-to", "type": "clause", "offset": [1396, 1412]}, {"key": "death-of-the-employee", "type": "clause", "offset": [1430, 1451]}, {"key": "after-december", "type": "clause", "offset": [1528, 1542]}, {"key": "subsequent-distribution", "type": "definition", "offset": [1907, 1930]}, {"key": "the-regulations", "type": "clause", "offset": [1998, 2013]}, {"key": "subsequent-to-the", "type": "clause", "offset": [2054, 2071]}, {"key": "required-to-begin", "type": "clause", "offset": [2095, 2112]}, {"key": "following-the", "type": "definition", "offset": [2172, 2185]}, {"key": "total-amount", "type": "definition", "offset": [2235, 2247]}, {"key": "election-under", "type": "clause", "offset": [2409, 2423]}, {"key": "calendar-years", "type": "clause", "offset": [2469, 2483]}, {"key": "benefit-requirements", "type": "clause", "offset": [2584, 2604]}, {"key": "income-tax-regulations", "type": "definition", "offset": [2637, 2659]}, {"key": "changes-in", "type": "clause", "offset": [2665, 2675]}, {"key": "revocation-of-the", "type": "clause", "offset": [2719, 2736]}, {"key": "addition-of", "type": "clause", "offset": [2784, 2795]}, {"key": "directly-or-indirectly", "type": "clause", "offset": [3065, 3087]}, {"key": "for-example", "type": "definition", "offset": [3089, 3100]}, {"key": "the-relevant", "type": "clause", "offset": [3114, 3126]}, {"key": "measuring-life", "type": "clause", "offset": [3127, 3141]}, {"key": "rules-of", "type": "definition", "offset": [3148, 3156]}, {"key": "transfers-from", "type": "definition", "offset": [3250, 3264]}], "samples": [{"hash": "k1qgh1brPP2", "uri": "/contracts/k1qgh1brPP2#transitional-rule", "label": "Adoption Agreement (Premier Strategic Growth Fund)", "score": 18.0, "published": true}, {"hash": "iW1RTUFyCIQ", "uri": "/contracts/iW1RTUFyCIQ#transitional-rule", "label": "Adoption Agreement (Dreyfus Global Growth Fund)", "score": 18.0, "published": true}, {"hash": "iRlaDirKCT3", "uri": "/contracts/iRlaDirKCT3#transitional-rule", "label": "Adoption Agreement (Dreyfus Growth Opportunity Fund Inc)", "score": 18.0, "published": true}], "snippet": "Notwithstanding the other requirements of this Section and subject to the requirements of Section 8.2, distribution on behalf of any Employee, including a five percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences):\n(i) The distribution by the trust is one which would not have disqualified such trust under section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984.\n(ii) The distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee.\n(iii) Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984.\n(iv) The Employee had accrued a benefit under the Plan as of December 31, 1983.\n(v) The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to who such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Subsections (i) through (v) above. If a designation is revoked, any subsequent distribution must satisfy the requirements of section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the trust must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy section 401(a)(9) of the Code and the regulations thereunder, but for the election under section 242(b)(2) of Pub. L. No. 97-248. For calendar years beginning after December 31, 1988, such distributions must meet the minimum distribution incidental benefit requirements in section 1.401(a)(9)-2 of the Income Tax Regulations. Any changes in the designation will be considered to be a revocation of the designation. However, the mere substitution or addition of another Beneficiary (one not named in the designation) under the designation will not be considered to be a revocation of the designation, so long as such substitution or addition does not alter the period over which distributions are to be made under the designation, directly or indirectly (for example, by altering the relevant measuring life). The rules of Q&A J-2 and J-3 of Income Tax Regulations section 1.401(a)(9)-1 shall apply to rollovers and transfers from one plan to another.", "hash": "8224559313f8ab792d31ca117b06c347", "id": 1}, {"size": 21, "snippet_links": [{"key": "prior-to", "type": "definition", "offset": [78, 86]}, {"key": "minimum-distribution-requirements", "type": "clause", "offset": [108, 141]}, {"key": "in-effect", "type": "definition", "offset": [142, 151]}, {"key": "this-plan", "type": "definition", "offset": [207, 216]}, {"key": "annuity-form-of-payment", "type": "clause", "offset": [244, 267]}, {"key": "applies-to", "type": "clause", "offset": [312, 322]}, {"key": "annuity-contracts", "type": "clause", "offset": [332, 349]}, {"key": "by-the-employee", "type": "clause", "offset": [374, 389]}, {"key": "additional-contributions", "type": "clause", "offset": [423, 447]}, {"key": "the-plan", "type": "clause", "offset": [463, 471]}, {"key": "by-the-employer", "type": "clause", "offset": [472, 487]}, {"key": "with-respect-to", "type": "clause", "offset": [488, 503]}], "samples": [{"hash": "k1qgh1brPP2", "uri": "/contracts/k1qgh1brPP2#transitional-rule", "label": "Adoption Agreement (Premier Strategic Growth Fund)", "score": 18.0, "published": true}, {"hash": "iW1RTUFyCIQ", "uri": "/contracts/iW1RTUFyCIQ#transitional-rule", "label": "Adoption Agreement (Dreyfus Global Growth Fund)", "score": 18.0, "published": true}, {"hash": "iRlaDirKCT3", "uri": "/contracts/iRlaDirKCT3#transitional-rule", "label": "Adoption Agreement (Dreyfus Growth Opportunity Fund Inc)", "score": 18.0, "published": true}], "snippet": "If payments under an annuity which complies with paragraph (d)(i) above begin prior to January 1, 1989, the minimum distribution requirements in effect as of July 27, 1987, shall apply to distributions from this Plan, regardless of whether the annuity form of payment is irrevocable. This transitional rule also applies to deferred annuity contracts distributed to or owned by the Employee prior to January 1, 1989, unless additional contributions are made under the Plan by the Employer with respect to such contract.", "hash": "af88816ab69e77561101bbc505c08d18", "id": 2}, {"size": 15, "snippet_links": [{"key": "date-of", "type": "clause", "offset": [23, 30]}, {"key": "a-participant", "type": "definition", "offset": [31, 44]}, {"key": "in-accordance-with", "type": "definition", "offset": [135, 153]}], "samples": [{"hash": "k1qgh1brPP2", "uri": "/contracts/k1qgh1brPP2#transitional-rule", "label": "Adoption Agreement (Premier Strategic Growth Fund)", "score": 18.0, "published": true}, {"hash": "iW1RTUFyCIQ", "uri": "/contracts/iW1RTUFyCIQ#transitional-rule", "label": "Adoption Agreement (Dreyfus Global Growth Fund)", "score": 18.0, "published": true}, {"hash": "iRlaDirKCT3", "uri": "/contracts/iRlaDirKCT3#transitional-rule", "label": "Adoption Agreement (Dreyfus Growth Opportunity Fund Inc)", "score": 18.0, "published": true}], "snippet": "The required beginning date of a Participant who attains age seventy and one-half (70-1/2) before January 1, 1988, shall be determined in accordance with (A) or (B) below:", "hash": "0dd82de03915aaebe3af979f3e15bef3", "id": 3}, {"size": 14, "snippet_links": [{"key": "if-an-employee", "type": "clause", "offset": [0, 14]}, {"key": "a-participant", "type": "definition", "offset": [19, 32]}, {"key": "day-of", "type": "clause", "offset": [60, 66]}, {"key": "limitation-year", "type": "definition", "offset": [77, 92]}, {"key": "plans-maintained-by-the-employer", "type": "clause", "offset": [151, 183]}, {"key": "in-existence", "type": "definition", "offset": [195, 207]}, {"key": "sum-of", "type": "clause", "offset": [279, 285]}, {"key": "defined-benefit-fraction", "type": "definition", "offset": [308, 332]}, {"key": "terms-of", "type": "definition", "offset": [370, 378]}, {"key": "this-plan", "type": "definition", "offset": [379, 388]}, {"key": "the-adjustment", "type": "clause", "offset": [396, 410]}, {"key": "equal-to", "type": "definition", "offset": [422, 430]}, {"key": "the-product", "type": "clause", "offset": [431, 442]}, {"key": "the-excess", "type": "clause", "offset": [446, 456]}, {"key": "changes-in", "type": "clause", "offset": [771, 781]}, {"key": "the-plan", "type": "clause", "offset": [810, 818]}, {"key": "section-415-limitation", "type": "definition", "offset": [862, 884]}, {"key": "applicable-to", "type": "clause", "offset": [885, 898]}, {"key": "beginning-on", "type": "clause", "offset": [925, 937]}, {"key": "after-january", "type": "clause", "offset": [941, 954]}, {"key": "the-annual", "type": "clause", "offset": [964, 974]}, {"key": "employee-contributions", "type": "clause", "offset": [1069, 1091]}, {"key": "annual-additions", "type": "definition", "offset": [1095, 1111]}], "samples": [{"hash": "6Rrggf9bvyg", "uri": "/contracts/6Rrggf9bvyg#transitional-rule", "label": "Defined Contribution Plan (1st Constitution Bancorp)", "score": 23.7871321013, "published": true}, {"hash": "d54kKhBd6Ch", "uri": "/contracts/d54kKhBd6Ch#transitional-rule", "label": "Defined Contribution Plan (Wellesley Bancorp, Inc.)", "score": 23.0889801506, "published": true}, {"hash": "9ha9yKJLMWZ", "uri": "/contracts/9ha9yKJLMWZ#transitional-rule", "label": "Defined Contribution Plan (Savannah Bancorp Inc)", "score": 22.5660506502, "published": true}], "snippet": "If an Employee was a Participant as of the end of the first day of the first Limitation Year beginning after 1986, in one or more Defined Contribution Plans maintained by the Employer which were in existence on May 6, 1986, the numerator of this fraction will be adjusted if the sum of this fraction and the Defined Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under the adjustment, an amount equal to the product of the excess of the sum of the fractions over 1.0 multiplied by the denominator of this fraction, will be permanently subtracted from the numerator of this fraction. The adjustment is calculated using the fractions as they would be computed as of the end of the last Limitation Year beginning before 1987, and disregarding any changes in the terms and conditions of the Plan made after May 6, 1986, but using the Code Section 415 limitation applicable to the first Limitation Year beginning on or after January 1, 1987. The Annual Addition for any Limitation Year beginning before 1987, shall not be re-computed to treat all Employee contributions as Annual Additions.", "hash": "aee0d5833d261a785b60df65b25199b2", "id": 4}, {"size": 13, "snippet_links": [{"key": "notwithstanding-the", "type": "definition", "offset": [3, 22]}, {"key": "other-requirements", "type": "clause", "offset": [23, 41]}, {"key": "the-requirements", "type": "clause", "offset": [78, 94]}, {"key": "joint-and-survivor-annuity-requirements", "type": "clause", "offset": [112, 151]}, {"key": "on-behalf-of", "type": "clause", "offset": [166, 178]}, {"key": "any-employee", "type": "clause", "offset": [179, 191]}, {"key": "in-accordance-with", "type": "definition", "offset": [227, 245]}, {"key": "by-the-fund", "type": "clause", "offset": [350, 361]}, {"key": "the-code", "type": "clause", "offset": [437, 445]}, {"key": "in-effect", "type": "definition", "offset": [449, 458]}, {"key": "prior-to", "type": "definition", "offset": [459, 467]}, {"key": "act-of-1984", "type": "definition", "offset": [503, 514]}, {"key": "method-of-distribution", "type": "clause", "offset": [560, 582]}, {"key": "by-the-employee", "type": "clause", "offset": [594, 609]}, {"key": "in-writing", "type": "clause", "offset": [750, 760]}, {"key": "signed-by-the", "type": "clause", "offset": [766, 779]}, {"key": "the-beneficiary", "type": "clause", "offset": [792, 807]}, {"key": "the-plan", "type": "clause", "offset": [890, 898]}, {"key": "the-method", "type": "definition", "offset": [927, 937]}, {"key": "time-at-which", "type": "clause", "offset": [1014, 1027]}, {"key": "the-period", "type": "clause", "offset": [1056, 1066]}, {"key": "in-the-case", "type": "clause", "offset": [1110, 1121]}, {"key": "the-beneficiaries", "type": "clause", "offset": [1169, 1186]}, {"key": "order-of-priority", "type": "definition", "offset": [1213, 1230]}, {"key": "distribution-upon-death", "type": "clause", "offset": [1237, 1260]}, {"key": "covered-by", "type": "definition", "offset": [1273, 1283]}, {"key": "the-information", "type": "clause", "offset": [1314, 1329]}, {"key": "the-designation", "type": "clause", "offset": [1333, 1348]}, {"key": "required-information", "type": "definition", "offset": [1362, 1382]}, {"key": "with-respect-to", "type": "clause", "offset": [1399, 1414]}, {"key": "distributions-to", "type": "clause", "offset": [1419, 1435]}, {"key": "death-of-the-employee", "type": "clause", "offset": [1453, 1474]}, {"key": "after-december", "type": "clause", "offset": [1554, 1568]}, {"key": "subsequent-distribution", "type": "definition", "offset": [1934, 1957]}, {"key": "the-regulations", "type": "clause", "offset": [2025, 2040]}, {"key": "subsequent-to-the", "type": "clause", "offset": [2081, 2098]}, {"key": "required-to-begin", "type": "clause", "offset": [2122, 2139]}, {"key": "calendar-year", "type": "clause", "offset": [2184, 2197]}, {"key": "following-the", "type": "definition", "offset": [2198, 2211]}, {"key": "total-amount", "type": "definition", "offset": [2261, 2273]}], "samples": [{"hash": "lqzFhmjsxVE", "uri": "/contracts/lqzFhmjsxVE#transitional-rule", "label": "401(k) Savings Plan (Alaska Pacific Bancshares Inc)", "score": 18.0, "published": true}, {"hash": "8H2y1yHoqqr", "uri": "/contracts/8H2y1yHoqqr#transitional-rule", "label": "Defined Contribution Plan Document (Janus Investment Fund)", "score": 18.0, "published": true}, {"hash": "3Xhvd5LzwX7", "uri": "/contracts/3Xhvd5LzwX7#transitional-rule", "label": "Basic Plan Document (Edutrek Int Inc)", "score": 18.0, "published": true}], "snippet": "1. Notwithstanding the other requirements of this Section 6.06 and subject to the requirements of Section 6.05, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a 5% owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences):\na. The distribution by the Fund is one which would not have qualified such Fund under Section 401(a)(9) of the Code as in effect prior to amendment by the Deficit Reduction Act of 1984.\nb. The distribution is in accordance with a method of distribution designated by the Employee whose interest in the Fund is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee.\nc. Such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984.\nd. The Employee had accrued a benefit under the Plan as of December 31, 1983.\ne. The method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority.\n2. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee.\n3. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in Sections 6.06(G)(1)(a) and (e).\n4. If a designation is revoked, any subsequent distribution must satisfy the requirements of Section 401(a)(9) of the Code and the regulations thereunder. If a designation is revoked subsequent to the date distributions are required to begin, the Plan must distribute by the end of the calendar year following the calendar year in which the revocation occurs the total amount not yet distributed which would have been required to have been distributed to satisfy Section 401(a)(9) of the Code and the regulations thereunder, but for the Section 242(b)", "hash": "e5ed9dd5dfd91bd9aa8e08adf7d25d4e", "id": 5}, {"size": 12, "snippet_links": [{"key": "if-an-employee", "type": "clause", "offset": [0, 14]}, {"key": "a-participant", "type": "definition", "offset": [19, 32]}, {"key": "day-of", "type": "clause", "offset": [49, 55]}, {"key": "limitation-year", "type": "definition", "offset": [66, 81]}, {"key": "plans-maintained-by-the-employer", "type": "clause", "offset": [135, 167]}, {"key": "in-existence", "type": "definition", "offset": [179, 191]}, {"key": "sum-of", "type": "clause", "offset": [275, 281]}, {"key": "annual-benefits", "type": "clause", "offset": [286, 301]}, {"key": "the-participant", "type": "clause", "offset": [325, 340]}, {"key": "changes-in", "type": "clause", "offset": [437, 447]}, {"key": "the-plan", "type": "clause", "offset": [476, 484]}, {"key": "the-defined", "type": "clause", "offset": [543, 554]}, {"key": "in-the-aggregate", "type": "definition", "offset": [586, 602]}, {"key": "the-requirements", "type": "clause", "offset": [613, 629]}, {"key": "section-415", "type": "definition", "offset": [638, 649]}], "samples": [{"hash": "6Rrggf9bvyg", "uri": "/contracts/6Rrggf9bvyg#transitional-rule", "label": "Defined Contribution Plan (1st Constitution Bancorp)", "score": 23.7871321013, "published": true}, {"hash": "d54kKhBd6Ch", "uri": "/contracts/d54kKhBd6Ch#transitional-rule", "label": "Defined Contribution Plan (Wellesley Bancorp, Inc.)", "score": 23.0889801506, "published": true}, {"hash": "9ha9yKJLMWZ", "uri": "/contracts/9ha9yKJLMWZ#transitional-rule", "label": "Defined Contribution Plan (Savannah Bancorp Inc)", "score": 22.5660506502, "published": true}], "snippet": "If an Employee was a Participant as of the first day of the first Limitation Year beginning after 1986, in one or more Defined Benefit Plans maintained by the Employer which were in existence on May 6, 1986, the denominator of this fraction will not be less than 125% of the sum of the annual benefits under such Plans which the Participant had accrued as of the close of the last Limitation Year beginning before 1987, disregarding any changes in the terms and conditions of the Plan after May 5, 1986. The preceding sentence applies only if the Defined Benefit Plans individually and in the aggregate satisfied the requirements of Code Section 415 for all Limitation Years beginning before 1987.", "hash": "68381f90ecaa25269f5e9c941b222bca", "id": 6}, {"size": 11, "snippet_links": [{"key": "notwithstanding-the", "type": "definition", "offset": [0, 19]}, {"key": "the-requirement", "type": "clause", "offset": [54, 69]}, {"key": "section-92", "type": "clause", "offset": [73, 84]}, {"key": "on-behalf-of", "type": "clause", "offset": [99, 111]}, {"key": "any-employee", "type": "clause", "offset": [112, 124]}, {"key": "five-percent", "type": "clause", "offset": [138, 150]}, {"key": "in-accordance-with", "type": "definition", "offset": [175, 193]}], "samples": [{"hash": "k1qgh1brPP2", "uri": "/contracts/k1qgh1brPP2#transitional-rule", "label": "Adoption Agreement (Premier Strategic Growth Fund)", "score": 18.0, "published": true}, {"hash": "iW1RTUFyCIQ", "uri": "/contracts/iW1RTUFyCIQ#transitional-rule", "label": "Adoption Agreement (Dreyfus Global Growth Fund)", "score": 18.0, "published": true}, {"hash": "iRlaDirKCT3", "uri": "/contracts/iRlaDirKCT3#transitional-rule", "label": "Adoption Agreement (Dreyfus Growth Opportunity Fund Inc)", "score": 18.0, "published": true}], "snippet": "Notwithstanding the above requirements and subject to the requirement of Section 9.2, distribution on behalf of any Employee, including a five percent (5%) owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences):", "hash": "b984e0a3eb098255d7233e67b0108029", "id": 7}, {"size": 8, "snippet_links": [{"key": "notwithstanding-the", "type": "definition", "offset": [22, 41]}, {"key": "other-requirements", "type": "clause", "offset": [42, 60]}, {"key": "this-article", "type": "definition", "offset": [64, 76]}, {"key": "joint-and-survivor-annuity", "type": "definition", "offset": [96, 122]}, {"key": "article-vi", "type": "definition", "offset": [142, 152]}, {"key": "on-behalf-of", "type": "clause", "offset": [167, 179]}, {"key": "any-employee", "type": "clause", "offset": [180, 192]}, {"key": "in-accordance-with", "type": "definition", "offset": [228, 246]}, {"key": "by-the-trust", "type": "clause", "offset": [352, 364]}, {"key": "code-section", "type": "definition", "offset": [423, 435]}, {"key": "in-effect", "type": "definition", "offset": [449, 458]}, {"key": "prior-to", "type": "definition", "offset": [459, 467]}, {"key": "act-of-1984", "type": "definition", "offset": [503, 514]}, {"key": "method-of-distribution", "type": "clause", "offset": [561, 583]}, {"key": "by-the-employee", "type": "clause", "offset": [595, 610]}, {"key": "in-writing", "type": "clause", "offset": [753, 763]}, {"key": "signed-by-the", "type": "clause", "offset": [769, 782]}, {"key": "the-beneficiary", "type": "clause", "offset": [795, 810]}, {"key": "the-plan", "type": "clause", "offset": [894, 902]}, {"key": "the-method", "type": "definition", "offset": [936, 946]}, {"key": "time-at-which", "type": "clause", "offset": [1023, 1036]}, {"key": "the-period", "type": "clause", "offset": [1065, 1075]}, {"key": "in-the-case", "type": "clause", "offset": [1119, 1130]}, {"key": "the-beneficiaries", "type": "clause", "offset": [1178, 1195]}, {"key": "order-of-priority", "type": "definition", "offset": [1222, 1239]}, {"key": "distribution-upon-death", "type": "clause", "offset": [1243, 1266]}, {"key": "covered-by", "type": "definition", "offset": [1279, 1289]}, {"key": "the-information", "type": "clause", "offset": [1320, 1335]}, {"key": "the-designation", "type": "clause", "offset": [1339, 1354]}, {"key": "required-information", "type": "definition", "offset": [1368, 1388]}, {"key": "with-respect-to", "type": "clause", "offset": [1405, 1420]}, {"key": "distributions-to", "type": "clause", "offset": [1425, 1441]}, {"key": "death-of-the-employee", "type": "clause", "offset": [1459, 1480]}, {"key": "after-december", "type": "clause", "offset": [1557, 1571]}, {"key": "the-requirements", "type": "clause", "offset": [1849, 1865]}], "samples": [{"hash": "cViYDqaL5IP", "uri": "/contracts/cViYDqaL5IP#transitional-rule", "label": "Prototype Defined Contribution Plan Adoption Agreement (Tca Cable Tv Inc)", "score": 18.0, "published": true}, {"hash": "4a8wXiF33YF", "uri": "/contracts/4a8wXiF33YF#transitional-rule", "label": "401(k) Plan Adoption Agreement (Sterling Financial Corp /Wa/)", "score": 18.0, "published": true}], "snippet": "SECTION 242 ELECTION. Notwithstanding the other requirements of this Article and subject to the Joint and Survivor Annuity rules set forth in Article VI, distribution on behalf of any Employee, including a 5% owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences):\n(A) the distribution by the trust is one which would not have disqualified such trust under Code Section 401(a)(9) as in effect prior to amendment by the Deficit Reduction Act of 1984;\n(B) the distribution is in accordance with a method of distribution designated by the Employee whose interest in the trust is being distributed or, if the Employee is deceased, by a Beneficiary of such Employee;\n(C) such designation was in writing, was signed by the Employee or the Beneficiary, and was made before January 1, 1984;\n(D) the Employee had accrued a benefit under the Plan as of December 31, 1983; and\n(E) the method of distribution designated by the Employee or the Beneficiary specifies the time at which distribution will commence, the period over which distributions will be made, and in the case of any distribution upon the Employee's death, the Beneficiaries of the Employee listed in order of priority. A distribution upon death will not be covered by this transitional rule unless the information in the designation contains the required information described above with respect to the distributions to be made upon the death of the Employee. For any distribution which commences before January 1, 1984, but continues after December 31, 1983, the Employee, or the Beneficiary, to whom such distribution is being made, will be presumed to have designated the method of distribution under which the distribution is being made if the method of distribution was specified in writing and the distribution satisfies the requirements in subsections 5.11.5(A) and (E).", "hash": "d65e225f1f93796b874bb8790c4a5372", "id": 8}, {"size": 7, "snippet_links": [{"key": "notwithstanding-the", "type": "definition", "offset": [0, 19]}, {"key": "other-requirements", "type": "clause", "offset": [20, 38]}, {"key": "the-requirements", "type": "clause", "offset": [75, 91]}, {"key": "joint-and-survivor-annuity-requirements", "type": "clause", "offset": [109, 148]}, {"key": "on-behalf-of", "type": "clause", "offset": [163, 175]}, {"key": "any-employee", "type": "clause", "offset": [176, 188]}, {"key": "in-accordance-with", "type": "definition", "offset": [224, 242]}], "samples": [{"hash": "juxREYmauVj", "uri": "/contracts/juxREYmauVj#transitional-rule", "label": "Basic Plan Document (Nabi /De/)", "score": 18.0, "published": true}, {"hash": "hzVNMQTUMHj", "uri": "/contracts/hzVNMQTUMHj#transitional-rule", "label": "Adoption Agreement (Bradford Funds Inc)", "score": 18.0, "published": true}, {"hash": "en2fAC5TvD2", "uri": "/contracts/en2fAC5TvD2#transitional-rule", "label": "Flexible Nonstandardized Safe Harbor 401(k) Profit Sharing Plan Adoption Agreement (Camco Financial Corp)", "score": 18.0, "published": true}], "snippet": "Notwithstanding the other requirements of this Section 6.06 and subject to the requirements of Section 6.05, Joint and Survivor Annuity Requirements, distribution on behalf of any Employee, including a 5% owner, may be made in accordance with all of the following requirements (regardless of when such distribution commences):", "hash": "77ab28045c588c40cb2c35aadb03a974", "id": 9}, {"size": 6, "snippet_links": [{"key": "employee-who-was", "type": "clause", "offset": [3, 19]}, {"key": "december-2001", "type": "clause", "offset": [35, 48]}], "samples": [{"hash": "hlXa0DEUWzD", "uri": "/contracts/hlXa0DEUWzD#transitional-rule", "label": "Collective Agreement", "score": 34.3378532515, "published": true}, {"hash": "feo5P3ZTxIG", "uri": "/contracts/feo5P3ZTxIG#transitional-rule", "label": "Collective Agreement", "score": 34.335137145, "published": true}, {"hash": "7iumjvPuMPh", "uri": "/contracts/7iumjvPuMPh#transitional-rule", "label": "Collective Agreement", "score": 32.9687867615, "published": true}], "snippet": "An employee who was promoted on 31 December 2001 retains his/her holiday en- titlement.", "hash": "491f0a6a0f41fa8ed4232dff7da1635a", "id": 10}], "next_curs": "CloSVGoVc35sYXdpbnNpZGVyY29udHJhY3RzcjYLEhZDbGF1c2VTbmlwcGV0R3JvdXBfdjU2Ihp0cmFuc2l0aW9uYWwtcnVsZSMwMDAwMDAwYQyiAQJlbhgAIAA=", "clause": {"size": 136, "parents": [["distribution-requirements", "DISTRIBUTION REQUIREMENTS"], ["limitations-on-allocations", "LIMITATIONS ON ALLOCATIONS"], ["prototype-plan-documents", "Prototype Plan Documents"], ["alternative-adjustment", "Alternative Adjustment"], ["required-beginning-date", "Required Beginning Date"]], "children": [["", ""], ["general", "General"], ["effect-of-revocation", "Effect of Revocation"], ["distributions-commencing-before-january-1-1984", "Distributions Commencing Before January 1, 1984"], ["distributions-upon-death", "Distributions Upon Death"]], "title": "Transitional Rule", "id": "transitional-rule", "related": [["additional-rules", "Additional Rules", "Additional Rules"], ["transition", "Transition", "Transition"], ["transitional-period", "Transitional Period", "Transitional Period"], ["general-rule", "General Rule", "General Rule"], ["transition-period", "Transition Period", "Transition Period"]], "related_snippets": [], "updated": "2025-07-07T12:37:39+00:00", "also_ask": [], "drafting_tip": null, "explanation": "A Transitional Rule clause defines how changes in law, regulation, or contract terms are handled during a period of transition. It typically specifies which version of the rules or terms will apply to ongoing activities or agreements that span the changeover date, ensuring that parties know whether old or new provisions govern their rights and obligations. This clause is essential for providing clarity and continuity, preventing confusion or disputes that could arise from abrupt changes in applicable rules."}, "json": true, "cursor": ""}}